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A loft owner with a commercial cadastral designation asks whether they can apply the 60% reduction in Personal Income Tax (IRPF) by leasing it as a residence. The Directorate General for Taxes (DGT) rules that the reduction depends on the actual use of the property rather than its cadastral classification.
Cuestión planteada Si resulta de aplicación la reducción del 60 por ciento del rendimiento neto prevista en el artículo 23.2 de la Ley del Impuesto.
La reducción del 60% del rendimiento neto prevista en el artículo 23.2 de la LIRPF se aplica cuando el arrendamiento recae sobre una edificación habitable cuyo destino primordial sea satisfacer la necesidad permanente de vivienda del arrendatario. Por tanto, la reducción está condicionada al destino efectivo del inmueble como vivienda, independientemente de su uso en el catastro.
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